Opinion

Funders are out in force and looking for opportunities as the commercial property sector in Scotland once again demonstrates its resilience, writes Ian Woods as he analyses trends in various sectors and critiques government policies. This time last year, it would have taken a large amount of br

Earlier this week, Buckinghamshire-based businessman Aasim Johar was jailed for seven years for his role in a £3.3 million cleaning products fraud at the University of Edinburgh which ran from 2005 until 2015. Johar had been acting together with Geoff Turnbull who, at the time of the offence,

Aimee Gibbons delves into Superdry's plans to implement a restructuring strategy involving store closures and rent reductions, discussing the legal and operational aspects of this process and its implications for other struggling retailers. Following the woes of The Body Shop and Ted Baker chai

Pippa Samphier discusses the need for tax reform as the Scottish Government reconsiders its progressive taxation policy and Labour proposes significant tax increases. Ahead of next week’s general election, there is a level of uncertainty amongst Scottish businesses, especially when it comes to

Employment law specialist Alison Woods takes a look at the differences in employment law reform proposals among the main UK parties, and discusses what both employees and employers should expect. As the July general election approaches, we are seeing key differences between the main Westminster part

The accountancy profession faces a pivotal moment amidst rapid global change, writes ICAS chief executive Bruce Cartwright CA, discussing the future of the profession as the role of accountants evolves with the needs of society and stakeholders. At a time when the world is evolving faster

We’re Scotland, so when it comes to major football tournaments we haven’t exactly been clocking up the air miles over the years, writes Robert Holland. However, under the stewardship of Scotland boss Steve Clarke, things have changed for the better. We reached Euro 2020 (actually he

Recent legal reforms in the UK have increased the risk of corporate criminal liability for fraud, making urgent the need for businesses to reassess and strengthen their fraud prevention procedures, writes Tom Stocker. The clock is ticking for businesses across Scotland and the UK to review their fra

Law accountant Mike Davis looks at some of challenges when handling probate (confirmation) in Scotland, providing insight on how to overcome them. When someone dies, the responsibility to manage their property, finances and personal belongings (their ‘estate’) usually falls to famil

Insolvency expert Chris Bristow compares the various options available to companies facing insolvency, from restructuring debts through a company voluntary arrangement (CVA), to seeking protection via company administration, and last resorting to liquidation if rescue efforts fail. When a company is

Debt expert Sharon McDougall discusses the complexities of director liability for company debts, exploring scenarios where directors may be held personally accountable despite the protection of limited liability, and the potential consequences thereof. The legal structure of a limited company means

Sandy Begbie, chief executive of Scottish Financial Enterprise, examines the challenges facing the Scottish economy, emphasising the need for government intervention to stimulate growth, particularly in the financial and professional services sectors which are "ripe for the kind of product

Following the FCA's recently published guidance on financial promotion through social media channels, Burness Paull's Marianne Murnin and Steven Knox look at the intersection of financial services, social media, and influencer marketing, highlighting the regulatory and commercial considerations

Scotland could turn its vision for ethical regulatory principles into a competitive advantage, writes ​Chris Elwell-Sutton. According to the International Monetary Fund’s latest report, AI could boost the UK’s uninspiring productivity by up to 1.5 per cent annually. Analysts estimate t

Comprehending closure options to mitigate legal risks and maximise tax efficiencies is critical for directors when considering, writes Chris Bristow as he discusses the distinctions between company liquidation and strike-off processes. Company liquidation and strike-off are both processes that